Notification No. 19/2021-Central Tax [N10-S80]

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely: —

In the said notification,-

(i) in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely: — “Table S. No. Class of registered persons Tax period Period for which

(1) (2) (3) late fee waived (4)

1. Taxpayers having an aggregate March, 2021, April, Fifteen days from turnover of more than rupees 5 2021 and May, 2021 the due date of crores in the preceding financial furnishing return year

2. Taxpayers having an aggregate March, 2021 Sixty days from the turnover of up to rupees 5 crores in due date of the preceding financial year who furnishing return

are liable to furnish the return as April, 2021 Forty-five days from specified under sub-section (1) of the due date of section 39 furnishing return May, 2021 Thirty days from the due date of furnishing return 3 Taxpayers having an aggregate January-March, 2021 Sixty days from the turnover of up to rupees 5 crores in due date of the preceding financial year who furnishing return.”; are liable to furnish the return as specified under proviso to sub- section (1) of section 39

(ii) after the eighth proviso, the following provisos shall be inserted, namely: —

“Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months /quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021: Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely: —

Table S. No. Class of registered persons Amount

(1) (2) (3)

1. Registered persons whose total amount of central tax Two hundred and payable in the said return is nil fifty rupees

2. Registered persons having an aggregate turnover of One thousand up to rupees 1.5 crores in the preceding financial rupees year, other than those covered under S. No. 1

3. Taxpayers having an aggregate turnover of more than Two thousand and rupees 1.5 crores and up to rupees 5 crores in the five hundred preceding financial year, other than those covered rupees”. under S. No. 1